Mr. 

.07 


DOCUMENTS 
BHPI. 


K 


GITT 
N<^y  14  1913 


UIV(V 


RAILROAD  COMMISSION  OF  OREGON 


RULES  GOVERNING 

Accounting  and  Apportionment 

V    •      of 

Operating  Revenues  and  Operating  Expenses 

and 
Accounts  of  Movements  of  Traffic  Within 

OREGON 


EFFECTIVE  OCTOBER  1,  1912 


(Also  effective  as  to  Annual  Report  for  year  ending  June  30,  1912) 
(Amending  and  supersedes  rules  promulgated  October  27,  1909) 


S.M.EM,     OREGON 

WU.I.IS     S.     DUNIWAY,    STATE     PRINTER 

1912 


r£0- 


m^ 


RAILROAD  COMMISSION  OF  OREGON 


Rules    Governing   Accounting  ;   and   Apportionment  of   Operating 
Revenues  and  Operating  Expenses  and  Accounts  of  Move- 
ment of  Traffic  Within  Oregon,  Steam  and  Electric 
Railways  ;  and  Classification  of  Railroads 


At  a  General  Session  of  Railroad  Commission  of  Oregon,  held  at  its 
office  in  the  Capitol,  Salem,  Oregon,  the  31st  day  of  August,  1912. 

Present:  Clyde  B.  Aitchison,  Thomas  K.  Campbell,  and  Frank  J. 
Miller,  Commissioners,  and  H.  H.  Corey,  Secretary  of  the  said  Commission. 

The  following  rules  were  thereupon  adopted: 

Pursuant  to  the  provisions  of  Section  43  of  Chapter  53,  Laws  of 
Oregon  of  1907,  the  Railroad  Commission  of  Oregon  does  hereby  prescribe 
the  following  uniform  system  of  rendering  accounts  of  business  trans- 
acted in  Oregon,  and  uniform  manner  in  which  accounts  shall  be  kept  by 
the  several  railroads  within  the  State  of  Oregon,  as  the  same  are  defined 
in  Section  11  of  said  Chapter: 

CLASSIFICATIONS    OF    INTERSTATE    COMMERCE    COMMISSION 

ADOPTED. 

The  existing  regulations  of  the  Interstate  Commerce  Commission  pre- 
scribing the  general  manner  and  detail  of  keeping  such  accounts  and 
records  are  hereby  adopted  as  a  uniform  system  of  rendering  accounts 
of  transacting  business  within  Oregon. 

The  said  regulations  of  Interstate  Commerce  Commission  are  con- 
tained in  the  following  named  Classifications  and  Supplements  prescribed 
by  said  Interstate  Commerce  Commission  in  accordance  with  Section  20 
of  the  Act  to  Regulate  Commerce,  namely: 

Form  of  Income  and  Profit  and  Loss  Statement  for  Steam  Roads,  First 
Issue,  effective  July  1,  1912. 

Classification  of  Operating  Revenues,  First  Issue,  effective  July  1,  1907. 

Supplement  to  the  First  Issue  of  the  Classification  of  Opei'ating 
Revenues,  effective  July  1,  1908. 

Classification  of  Operating  Expenses,  third  revised  issue,  effective 
July  1,  1907. 

Supplement  to  the  Third  Revised  Issue  of  Classification  of  Operating 
Expenses  for  Steam  Roads,  effective  July  1,  1908. 


274629 


OSEGON   UNIFORM  SYSTEM   OF  CARRIERS'   ACCOUNTS. 


Cla^ffificatimi^  of  ■Lnterstdie  .Qonimerce   Commission  Adopted. 

Classification  of  Operating  Expenses  for  Steam  Roads,  third  revised 
issue  condensed,  effective  on  July  1,  1908. 

Classification  of  Revenues  and  Expenses  for  Outside  Operations  for 
Steam  Roads,  first  issue,  effective  July  1,  1908. 

Classification  of  Expenditures  for  Road  and  Equipment,  first  revised 
issue,  effective  on  July  1,  1907. 

Supplement  to  the  First  Revised  Issue  of  the  Classification  of 
Expenditures  for  Road  and  Equipment  for  Steam  Roads,  effective  on 
July  1,  1908. 

Classification  of  Expenditures  for  Additions  and  Betterments  for 
Steam  Roads,  first  revised  issue,  effective  on  July  1,  1910. 

Form  of  General  Balance  Sheet  Statement  for  Steam  Roads,  first 
revised  issue,  effective  on  June  15,  1910. 

Classification  of  Locomotive-Miles,  Car-Miles,  and  Train-Miles,  first 
issue,  effective  July  1,  1907. 

Accounting  Bulletin  No.  8,  Interpretations  of  Accounting  Classifica- 
tions for  Steam  Roads,  effective  on  July  1,  1912. 

Classification  of  Operating  revenues  of  Electric  Railways,  first  issue, 
effective  January  1,  1909. 

Classification  of  Operating  Expenses  of  Electric  Railways,  first  issue, 
effective  January  1,  1909. 

Classification  of  Expenditures  for  Road  and  Equipment  of  Electric 
Railways,  first  issue,  effective  January  1,  1909. 

Accounting  Bulletin  No.  7,  Decisions  upon  Questions  Raised  Under 
Classifications  prescribed  by  the  Interstate  Commerce  Commission  for 
Electric  Railways,  effective  January  1,  1912. 

Classification  of  Operating  Revenues  of  Express  Companies,  first 
issue,  effective  July  1,  1908. 

Classification  of  Operating  Expenses  of  Express  Companies,  first  issue, 
effective  July  1,  1908. 

Classification  of  Expenditures  for  Real  Property  and  Equipment  of 
Express  Companies,  first  issue,  effective  July  1,  1908. 

Form  of  General  Balance  Sheet  Statement  for  Express  Companies, 
first  issue,  effective  July  1,  1911. 

Accounting  Bulletin  No.  6,  Decisions  upon  Questions  raised  under 
Classifications  prescribed  by  the  Interstate  Commerce  Commission  for 
Express  Companies,  effective  July  1,  1910. 

Classification  of  Revenues  and  Expenses  of  Sleeping  Car  Operations, 
of  Auxiliary  Operations,  and  of  Other  Properties  for  Sleeping  Car  Com- 
panies, first  revised  issue,  effective  July  1,  1912. 

It  is  ordered  that  a  copy  of  each  of  said  classifications,  supplements, 
and  bulletins  be  identified  by  attaching  thereto  the  signatures  of  the 
members  of  this  Commission  and  impressing  the  seal  of  this  Commission 
thereon,  and  that  thereupon  the  same  be  filed  by  the  Secretary  as  original 


OREGON   UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS. 


Classification  of  Carriers. 


rrecoi'ds  of  this  Commission,  and  be  preserved  as  a  part  of  the  records 
of  this  Commission  in  its  archives. 

It  is  ordered  that  these  rules  shall  be  followed  by  all  railroads  in 
rendering  annual  reports  to  this  Commission  for  the  fiscal  year 
ending  June  30,  1912,  and  thereafter,  and  that  on  or  before  October  1, 
1912,  every  railroad  subject  to  the  jurisdiction  of  this  Commission  shall 
adopt  and  install  and  thereafter  maintain  the  system  of  accounts  of 
business  within  Oregon  herein  prescribed. 

The  several  classifications  and  instructions  of  the  Interstate  Com- 
merce Commission  as  above  described,  and  so  identified  and  filed,  are 
hereby  referred  to  and  are  made  a  part  hereof. 


CLASSIFICATION  OF  RAILROADS. 

The  following  classification  of  railroads  (as  the  same  are  defined  in 
Section  11,  Chapter  53,  Laws  of  Oregon  for  1907)    is  hereby  prescribed: 

Steam  Railways. 

Operating  Companies:  Large  Roads,  Small  Roads,  Switching  and 
Terminal  Companies. 

Subsidiary  Nonoperating  Companies. 

Electric  Railways. 

Operating  Companies:    Class  A,  Class  B,  Class  C. 
Subsidiary  Nonoperating  Companies. 

Express  Companies. 
Sleeping  Car  Companies. 
Other  Companies. 

By  an  Operating  Company  is  to  be  understood  one  whose  officers 
direct  the  business  of  transportation,  and  whose  books  contain  operating 
accounts  as  well  as  financial  accounts. 

Large  Roads  are  those  that  operate  a  mileage  in  excess  of  250  miles, 
or  have  annual  operating  revenues  of  more  than  $1,000,000. 

Small  Roads  are  those  doing  a  general  transportation  business  that 
operate  a  mileage  of  250  miles  or  less,  and  have  annual  operating 
revenues  not  in  excess  of  $1,000,000,  provided  they  are  independent  of 
the  control  of  any  operating  company  not  embraced  in  this  definition. 

Switching  and  Terminal  Companies  are  those  that  do  principally  or 
exclusively  switching  or  terminal  business.    They  are  classified  as  follows: 

Class  I.  Switching  companies  exclusively.  This  class  of  companies 
includes  all  companies  whose  entire  revenue  is  derived  from  switching 
service. 


4  OREGON    UNIFORM    SYSTEM    OF   CARRIERS'    ACCOUNTS. 

Classification  of  Carriers. 

Class  II.  Terminal  companies  exclusively.  This  class  of  companies 
includes  all  companies  furnishing  terminal  trackage  or  terminal  facilities 
only,  such  as  union  passenger  or  freight  stations,  stockyards,  etc.,  for 
which  a  charge  is  made,  whether  operated  for  joint  account  or  for 
revenue.  In  case  a  bridge  or  a  ferry  is  part  of  the  facilities  operated  by 
a  terminal  company,  it  should  be  included  under  this  heading. 

Class  III.  Companies  which  perform  both  a  switching  and  a  terminal 
service.  This  class  of  companies  includes  all  companies  whose  operations 
cover  both  switching  and  terminal  service,  as  defined  above  in  Classes 
I  and  II. 

Class  IV.  Bridge  and  ferry  companies.  This  class  of  companies  is 
confined  to  those  whose  operations  are  limited  to  bridges  and  ferries 
exclusively. 

Class  V.  Companies  performing  primarily  a  switching  or  a  terminal 
service,  but  which,  in  addition  thereto,  conduct  a  regular  freight  or 
passenger  trafl[ic.  The  revenues  of  this  class  of  companies  include,  in 
addition  to  switching  or  terminal  revenues,  those  derived  from  local 
passenger  service,  local  freight  service,  participation  in  through  move- 
ment of  freight  or  passenger  traffic,  other  transportation  operations,  and 
operations  other  than  transportation. 

For  all  Operating  Companies,  accounts  of  revenues  and  expenses  of 
operation  shall  be  kept  as  herein  provided. 

By  Subsidiary  Nonoperating  Companies  are  to  be  understood  those 
which,  although  merged  in  an  operating  system,  by  means  of  a  lease  or 
an  operating  contract  or  agreement,  or  controlled  through  the  ownership 
of  a  majority  of  its  capital  stock,  yet  maintains  an  independent  legal 
existence  and  separate  accounts.  In  case  of  a  Subsidiary  Company  whose 
officers  direct  the  business  of  transportation  and  whose  books  contain 
operating  as  well  as  financial  accounts,  accounts  of  revenues  and 
expenses  of  operation  shall  be  kept  as  herein  provided  for  Operating 
Companies. 

The  definitions  of  Operating  Companies,  and  Subsidiary  Nonoperating 
Companies,  apply  to  both  steam  and  electric  railways. 

Under  Class  A  Companies  are  included  all  companies  operating  electric 
railways  having  annual  operating  revenues  of  more  than  $1,000,000; 
under  Class  B  Companies  are  included  all  companies  having  annual 
operating  revenues  of  more  than  $250,000,  and  not  in  excess  of  $1,000,000; 
and  under  Class  C  Companies  all  companies  having  annual  operating 
revenues  not  in  excess  of  $250,000. 

The  words  "Company"  and  "Companies"  are  used  for  convenience, 
and  are  to  be  taken  as  including  all  corporations,  companies,  individuals, 
associations  of  individuals,  their  lessees,  trustees  or  receivers,  subject  to 
the  jurisdiction  of  this  Commission,  who  operate  steam  or  electric 
railways. 

Every  corporation  or  person  operating  a  steam  or  electric  railway 
subject  to  the  provisions  of  said  Chapter  shall  keep  accurate  books  of 
account  and  records  of  the  movement  of  traffic  ivithin  Oregon  in  the 
general  manner  and  detail  prescribed  by  the  Interstate  Commerce  Com- 


OREGON    UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS. 


Steam   Railways — Operating   Revenues   Accounts. 

mission  for  carriers  subject  to  the  Act  to  Regulate  Commerce,  together 
with  the  various  acts  amendatory  thereof  and  supplemental  thereto. 
Such  books  of  account  and  records  shall  show  in  detail  the  movement  of 
all  traffic  within  Oregon,  and  the  receipts  and  expenditures  of  each  rail- 
road within  or  assignable  to  Oregon,  as  hereinafter  prescribed. 


STEAM  RAILWAYS. 


OPERATING  REVENUES. 

There  shall  be  kept  by  all  steam  railways  accounts  of  their  operating 
revenues  within  Oregon  under  the  following  account  heads: 

/.  Revenue  from  Transportation — 

1.  Freight  Revenue. 

2.  Passenger  Revenue. 

3.  Excess  Baggage  Revenue. 

4.  Parlor  and  Chair  Car  Revenue. 

5.  Mail  Revenue. 

6.  Express  Revenue. 

7.  Milk  Revenue  (on  Passenger  Trains). 

8.  Other  Passenger  Train  Revenue. 

9.  Switching  Revenue. 

10.  Special  Service  Train  Revenue. 

11.  Miscellaneous  Transportation  Revenue. 

//.  Revenue  from  Operations  other  than  Transportation. 

12.  Station  and  Train  Privileges. 

13.  Parcel  Room  Receipts. 

14.  Storage— Freight. 

15.  Storage — Baggage. 

16.  Car  Service. 

17.  Telegraph  and  Telephone   Service. 

18.  Rents  of  Buildings  and  Other  Property. 

19.  Miscellaneous. 

20.  Joint  Facilities  Revenue — Dr. 

21.  Joint  Facilities  Revenue — Cr. 

Apportionment  of  Revenues  to  Oregon. 

Said  accounts  shall  be  kept  to  show  at  all  times: 
In  the  case  of  Revenue  from  Transportation — 

(a)  All  revenue  from  transportation  originating  and  terminating  in 
Oregon,  and  not  passing  out  of  the  State  in  transit,  and  therefore 
purely  intrastate. 

(b)  A  proportion  of  all  revenues  from  transportation  partly  within 
and    partly   without   Oregon,    assigning   to    Oregon    that    portion    of    the 


6  OREGON    UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS. 

Steam  Railways — Apportionment  of  Revenues  to  Oregon. 

charge  for  transportation  which  the  mileage  of  carx"iage  for  the  single 
shipment  bears  to  the  entire  mileage  of  carriage  for  that  single  shipment. 

In  the  case  of  interline  transportation,  the  revenue  should  be  classed 
as  intrastate  only  when  the  entire  carriage  is  within  Oregon;  if  the 
carriage  as  a  whole  is  interstate  but  the  line  of  the  carrier  reporting  is 
wholly  within  Oregon,  the  proportion  or  division  of  the  interline  charge 
assigned  to  the  reporting  carrier  should  be  treated  as  belonging  to 
"b"  and  not  to  "a",  as  "a"  is  intended  to  include  only  purely  intrastate 
transportation. 

The  above  instructions  apply  to:  Account  1,  Freight  Revenue;  2.  Pas- 
senger Revenue;  3.  Excess  Baggage  Revenue;  4.  Parlor  and  Chair  Car 
Revenue;  7.  Milk  Revenue  (on  Passenger  Trains);  8.  Other  Passenger 
Train  Revenue;  10.  Special  Service  Train  Revenue;  and  11.  Miscellaneous 
Transportation  Revenue. 

5.  Mail  Revenue.  Locate  to  state  all  revenue  derived  from  mail 
routes  local  to  the  State  and  a  proportion  of  interstate  mail  routes 
based  on  operating  mileage  for  each  such  route  within  and  without  the 
State. 

6.  Exj>ress  Revenue.  If  possible  locate  to  state  all  revenue  derived 
from  express  lines  wholly  within  State;  otherwise  assign  to  State  on 
basis  of  operating  mileage  pro  rate  of  lines  from  which  revenue 
is  derived. 

In  Accounts  5  and  6,  report  under  "a"  any  sums  known  to  be  wholly 
intrastate;  other  sums  assignable  to  State  to  be  reported  under  "b". 

9.  Sivitching  Reveyiue.  Localize  to  State  if  possible;  otherwise 
apportion  to  State  on  basis  of  total  freight  car  mileage  within  and 
without  the  State. 

In  the  case  of  Revenue  from  Operations  other  than  Transportation: 

If  the  revenue  can  be  localized,  so  treat  it;  if  the  revenue  can  be 
localized  as  being  eaimed  by  a  particular  line,  so  treat  it,  assigning  all  of 
the  revenue  to  Oregon  if  the  line  earning  the  item  be  wholly  within  the 
State;  and  if  such  line  be  interstate,  assign  to  Oregon  a  proportion  such 
as  the  main  track  mileage  of  the  line  in  Oregon  bears  to  the  whole 
main  track  mileage  of  the  line  earning  the  item;  if  the  item  cannot  be 
localized  as  above,  assign  to  Oregon  a  proportion  equal  to  that  which 
the  main  track  mileage  within  this  State  bears  to  the  main  track  mileage 
of  the  whole  system. 


OREGON    UNIFORM    SYSTEM    OF    CARRIERS'    ACCOUNTS. 


Steam   Raihvays — Lar-ge   Roads — Operating  Expenses. 

OPERATING  EXPENSES — LARGE  ROADS. 

There  shall  be  kept  by  all  Operating  Steam  Railway  Companies 
classified  as  Large  Roads  accounts  of  their  operating  expenses  within 
Oregon  under  the  following  account  heads: 

I.  Maintenance  of  Way  and  Structures: 

1.  Superintendence. 

2.  Ballast. 

3.  Ties. 

4.  Rails. 

5.  Other  Track  Material. 

6.  Roadway  and  Track. 

7.  Removal  of  Snow,  Sand,  and  Ice. 

8.  Tunnels. 

9.  Bridges,  Trestles,  and  Culverts. 

10.  Over  and  Under  Grade  Crossings. 

11.  Grade  Crossings,  Fences,  Cattle  Guards,  and  Signs. 

12.  Snow  and  Sand  Fences  and  Snowsheds. 

13.  Signals  and  Interlocking  Plants. 

14.  Telegraph  and  Telephone  Lines. 

15.  Electric  Power  Transmission. 

16.  Buildings,  Fixtures,  and  Grounds. 

17.  Docks  and  Wharves. 

18.  Roadway  Tools  and  Supplies. 

19.  Injuries  to  Persons. 

20.  Stationery  and  Printing. 

21.  Other  Expenses. 

22.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Dr. 

23.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Cr. 

//.  Maintenance  of  Equipment : 

24.  Superintendence. 

25.  Steam  Locomotives — Repairs. 

26.  Steam  Locomotives — Renewals. 

27.  Steam  Locomotives — Depreciation. 

28.  Electric  Locomotives — ^Repairs. 

29.  Electric  Locomotives — Renewals. 

30.  Electric  Locomotives — Depreciation. 

31.  Passenger  Train  Cars — Repairs. 

32.  Passenger  Train  Cars — Renewals. 
83.  Passenger  Train  Cars — Depreciation. 

34.  Freight  Train  Cars — Repairs. 

35.  Freight  Train  Cars — Renewals. 

36.  Freight  Train  Cars — Depreciation. 

37.  Electric  Equipment  of  Cars — Repairs. 

38.  Electric  Equipment  of  Cars — Renewals. 

39.  Electric   Equipment  of  Cars — Depreciation. 

40.  Floating  Equipment — Repairs. 

41.  Floating  Equipment — Renewals. 

42.  Floating  Equipment — Depreciation. 

43.  Woi'k  Equipment — Repairs. 

44.  Work  Equipment — Renewals. 

45.  Work  Equipment — Depreciation. 


8  OREGON   UNIFORM    SYSTEM    OF    CARRIERS'    ACCOUNTS. 

Steam  Railways — Large   Roads — Operating   Expenses. 

46.  Shop  Machinery  and  Tools. 

47.  Power  Plant  Equipment. 

48.  Injuries  to  Persons. 

49.  Stationery  and   Printing. 

50.  Other  Expenses. 

51.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

52.  Maintaining  Joint  Equipment  at  Terminals— Cr. 

///.  Traffic  Expenses: 

53.  Superintendence. 

54.  Outside  Agencies. 

55.  Advertising. 

56.  Traffic  Associations. 

57.  Fast  Freight  Lines. 

58.  Industrial  and  Immigration  Bureaus. 

59.  Stationery  and  Printing. 

60.  Other  Expenses. 

IV.  Transportation  Expenses: 

61.  Superintendence. 

62.  Dispatching  Trains. 

63.  Station  Employees. 

64.  Weighing  and  Car  Service  Associations. 

65.  Coal  and  Ore  Docks. 

66.  Station  Supplies  and  Expenses. 

67.  Yardmasters  and  their  Clerks. 

68.  Yard  Conductors  and  Brakemen. 

69.  Yard  Switch  and  Signal  Tenders. 

70.  Yard  Supplies  and  Expenses. 

71.  Yard  Enginemen. 

72.  Enginehouse  Expenses — Yard. 

73.  Fuel  for  Yard  Locomotives. 

74.  Water  for  Yard  Locomotives. 

75.  Lubricants  for  Yard  Locomotives. 

76.  Other  Supplies  for  Yard  Locomotives. 

77.  Operating  Joint  Yards  and  Terminals — Dr. 

78.  Operating  Joint  Yards  and  Terminals — Cr. 

79.  Motormen. 

80.  Road  Enginemen. 

81.  Enginehouse  Expenses — Road. 

82.  Fuel  for  Road  Locomotives. 

83.  Water  for  Road  Locomotives. 

84.  Lubricants  for  Road  Locomotives. 

85.  Other  Supplies  for  Road  Locomotives. 

86.  Operating  Power  Plants. 

87.  Purchased  Power. 

88.  Road  Trainmen. 

89.  Train  Supplies  and  Expenses. 

90.  Interlockers  and  Block  and  Other  Signals — Operation. 

91.  Crossing  Flag-men  and  Gatemen. 

92.  Drawbridge  Operation. 

93.  Clearing  Wrecks. 

94.  Telegraph  and  Telephone — Operation. 

95.  Operating  Floating  Equipment. 

96.  Express  Service. 


OREGON    UNIFORM    SYSTEM    OF   CARRIERS'    ACCOUNTS.  9 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

97.  Stationery  and  Printing. 

98.  Other  Expenses. 

99.  Loss  and  Damage — Freight. 

100.  Loss  and  Damage — Baggage. 

101.  Damage  to  Property. 

102.  Damage  to  Stock  on  Right  of  Way. 

103.  Injuries  to  Persons. 

104.  Operating  Joint  Tracks  and  Facilities — Dr. 

105.  Operating  Joint  Tracks  and  Facilities — Cr. 

V.  General  Expenses: 

106.  Salaries  and  Expenses  of  General  Officers. 

107.  Salaries  and  Expenses  of  Clerks  and  Attendants. 

108.  General  Office  Supplies  and  Expenses. 

109.  Law  Expenses. 

110.  Insurance. 

111.  Relief  Department  Expenses. 

112.  Pensions. 

113.  Stationery  and  Printing. 

114.  Other  Expenses. 

115.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Dr. 

116.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Cr. 

Apportionment  of  Operating  Expenses,  Large  Roads,  to  Oregon. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within 
Oregon,  localized  and  apportioned  as  follows : 

Note  A.  By  track  mileage  is  meant  the  mileage  of  main,  second,  third 
and  fourth  tracks,  yards,  passing  and  other  spur  tracks,  sidings  and 
wyes.  The  mileage  at  the  close  of  the  previous  fiscal  year  is  to  be  used 
subject  to  revision  on  account  of  the  addition  during  the  year  of  new 
main,  second,  third  or  fourth  tracks  with  their  yards,  sidings  and  passing 
tracks.  The  addition  during  the  year  of  yard,  passing  and  spur  tracks 
and  sidings  not  laid  in  connection  with  new  main  tracks,  or  similar 
tracks  taken  up,  need  not  be  considered  until  the  revised  mileage  for  a 
fiscal  year  is  used. 

Note  B.  When,  in  making  an  apportionment,  it  is  impracticable  to  use 
current  train,  car,  or  engine  mileage,  such  figures  for  the  preceding 
month  will  be  used.  When  no  period  is  specified  for  mileage  constituting 
the  basis,  either  the  preceding  fiscal  year  or  current  month  may  be  used. 

Note  C.  In  some  accounts,  an  optional  basis  of  apportionment  is 
permitted.  The  first  named  is  preferred  by  the  Commission.  Companies 
using  total  car  mileage  as  a  basis  for  apportionment  should  follow  that 
method  as  far  as  possible  through  all  the  accounts  where  an  option  is 
allowed,  and  companies  not  using  the  car  mileage  basis  should  adhere  to 
the  revenue  train  mile  basis  as  far  as  possible,  when  option  is  permitted. 


10  OREGON    UNIFORM    SYSTEM    OF    CARRIERS'   ACCOUNTS. 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

I.   Maintenance  of  Way  and  Structures. 

The  following:  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  the  State  of  Oregon  when  expenditures  are  for  main- 
tenance of  way  and  structures  within  this  State,  viz: 

2.  Ballast. 

3.  Ties. 

4.  Rails. 

5.  Other  track  material. 

6.  Roadway  and  track. 

8.  Tunnels. 

9.  Bridges,  trestles  and  culverts. 

10.  Over  and  under  grade  crossings. 

11.  Grade  crossings,  fences,  cattle  guards  and  signs. 

12.  Snow  and  sand  fences  and  snow  sheds. 

13.  Signals  and  interlocking  plants. 

Note  :    Repairs  should  be  apportioned  according  to  the  location  of  the  tower. 

14.  Telegraph  and  telephone  lines. 

15.  Electric  power  transmission. 

16.  Buildings,  fixtures  and  grounds. 

17.  Docks  and  wharves. 

22.  Maintaining  joint  tracks,  yards  and  other  facilities — ^Dr. 

23.  Maintaining  joint  tracks,  yards,  and  other  facilities — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows : 

1.  Superintendence. 

Charges  to  this  account  should  be  localized  in  so  far  as  the  duties  of 
those  officers  are  local  to  Oregon,  and  similar  expenses  of  officers  having 
jurisdiction  over  mileage  both  within  and  outside  Oregon  should  be 
apportioned  on  the  basis  of  track  mileage  over  which  they  have 
jurisdiction. 

7.  Removal  of  Snow,  Sand  and  Ice. 

The  cost  or  expense  of  removal  of  snow,  sand  and  ice  should,  as  far  as 
possible,  be  located  to  the  State  in  which  the  expense  is  incurred.  Any 
charges  that  cannot  be  so  located  should  be  apportioned  on  the  basis  of 
ti-ack  mileage  of  the  territory  involved. 

18.  Roadivay  Tools  and  Supplies. 

The  expenditures  should  be  localized  as  far  as  possible.  Such  expendi- 
tures as  cannot  be  localized  should  be  apportioned  on  the  basis  of  cost 
of  labor  expended  on  localized  work  done  in  the  current  month  by  the 
gangs  to  which  such  tools  and  supplies  are  furnished. 


OREGON  UNIFORM   SYSTEM   OF  CARRIERS'  ACCOUNTS.  11 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

19.  Injuries  to  Persons. 
21.  Other  Expenses. 

Charges  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  the  track  mileage  affected. 

20.  Stationery  and  Printing. 

Apportion  on  basis  of  track  mileage  maintained. 

II.     Maintenance  of  Equipment. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  the  states  in  which  they  are  located,  viz: 

51.  Maintaining  joint  eqidpment  at  terminals — Dr. 

52.  Maintaining  joint  eqiiipment  at  terminals — Cr. 

Charges  to  the  following  primary  accounts  cannot  be  entirely  local- 
ized, and  should  be  apportioned  as  follows: 

2J!t.  Superintendence. 

Charges  should  be  localized  in  so  far  as  the  duties  of  those  officers  are 
local  to  the  State  of  Oregon;  similar  expenses  of  officers  having  jurisdic- 
tion over  lines  in  several  states  should  be  apportioned  to  the  State  of 
Oregon  on  the  basis  of  the  total  car  mileage,  or,  at  the  company's  option 
on  the  basis  of  the  total  revenue  service  engine  miles  over  which  they 
have  jurisdiction. 

25.  Steam  Locomotives — Repairs. 

28.  Electric  Locomotives — Repairs. 

The  cost  of  running  repairs  should  be  apportioned  on  the  basis  of 
the  mileage  of  the  individual  locomotives  in  the  current  month,  and  the 
cost  of  general  repairs  should  be  apportioned  on  the  basis  of  the  mileage 
of  the  individual  locomotives  since  the  last  general  repairs.  The  cost  of 
repairing  damages  caused  by  accident  should  be  localized  to  the  extent  of 
the  damage  done,  to  be  determined  by  the  officer  in  charge  of  the  equip- 
ment. Charges  that  cannot  be  assigned  to  individual  locom.otives  should 
be  apportioned  on  the  basis  of  the  total  revenue  service  engine  miles. 

26.  Steam  Locomotives — Renewals. 

29.  Electric  Locomotives — Reneivals. 

The  cost  of  locomotives  (less  depreciation  written  off  and  salvage) 
taken  out  of  service  on  account  of  accidents,  should  be  localized  to  the 
extent  of  the  estimated  damage  done,  to  be  determined  by  the  officer  in 
charge  of  equipment.  Other  charges  should  be  apportioned  on  the  basis 
of  total  engine  miles,  or,  at  the  company's  option,  revenue  service  engine 
miles,  for  the  preceding  fiscal  year. 


12  OREGON    UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS. 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

21.  Steam  Locomotives — Depreciation. 

30.  Electric  Locomotives — Depreciation. 

The  monthly  depreciation  should  be  apportioned  on  the  basis  of  the 
total  revenue  service  engine  miles  of  the  current  month. 

31.  Passenger  Train  Cars — Repairs. 
3Jf.  Freight  Train  Cars — Repairs. 

37.  Electric  EqnipmeM  of  Cars — Repairs. 

Apportion  on  the  basis  of  the  mileage  of  such  cars,  respectively,  of 
the  current  month,  except  in  cases  of  damage  by  accidents,  in  which  event 
the  estimated  damage  done,  to  be  determined  by  the  officer  in  charge  of 
equipment,  should  be  localized  to  the  state  in  which  the  damage  occurred. 

32.  Passenger  Train  Cars — Renewals. 

35.  Freight  Train  Cars — Renewals. 

38.  Electric  Equipment  of  Cars — Renewals. 

Replacement  costs  of  equipment  included  in  these  accounts  (less 
depreciation  written  off  and  salvage)  retired  from  service  on  account  of 
accident  should  be  localized  to  the  extent  of  the  estimated  damage  done, 
to  be  determined  by  the  officer  in  chai'ge  of  equipment.  Other  charges; 
to  these  accounts  should  be  apportioned  on  the  basis  of  the  mileage  of 
passenger,  freight,  and  dining  cars,  respectively,  for  the  preceding 
fiscal  year. 

33.  Passenger  Train  Cars — Depreciation. 

36.  Freight  Train  Cars — Depreciation. 

39.  Electric  Equipment  of  Cars — Depreciation. 

Charges  to  these  accounts  should  be  apportioned  on  the  basis  of  the 
mileage  of  passenger,  freight  and  dining  cars,  respectively,  for  the 
current  month. 

^0.  Floating  Equipment — Repairs. 
Jfl.  Floating  Equipment — Renewals. 
42.  Floating  Equipment — Depreciatioyi. 

Charges  to  these  accounts  should  be  localized  to  the  state  if  such 
equipment  is  used  entirely  within  the  state.  If  used  partly  within  and 
partly  without  the  state,  apportion  on  the  basis  of  mileage  of  such 
equipment  within  and  without  the  state  for  the  preceding  fiscal  year. 

JfS.  Work  Equipment — Repairs. 

Running  repairs  should  be  localized  as  much  as  possible.  Such 
repairs   as   cannot   be   allotted    to    one   state,    including   general    repairs,, 


OREGON   UNIFORM   SYSTEM    OF   CARRIERS'   ACCOUNTS.  13 


Large  Roads — Apportio7iment  of  Operating  Expenses  to  Oregon. 

should  be  apportioned  on  the  basis  of  work  car  mileage  for  the  current 
month,  or  at  the  company's  option,  on  the  basis  of  track  mileage  of  the 
entire  line.  The  cost  of  repairing  damages  caused  by  accidents  should 
be  localized  to  the  extent  of  the  estimated  damages  done,  to  be  determined 
by  the  officer  in  charge  of  the  equipment. 

IfJf.  Work  Equipment — Renewals. 

Charges  should  be  apportioned  on  the  basis  of  work  car  mileage  for 
the  current  month,  or,  at  the  company's  option,  on  the  basis  of  track 
mileage  of  the  entire  line.  The  cost  incident  to  replacement  of  work 
equipment  (less  depreciation  written  off  and  salvage)  taken  out  of  the 
service  on  account  of  accidents,  should  be  localized  to  the  extent  of  the 
estimated  damage  done,  to  be  determined  by  the  officer  in  charge  of 
equipment. 

A5.   Work  Equipment— Depreciation. 

Apportion  on  the  basis  of  the  work  car  mileage  for  the  current 
month,  or,  at  the  company's  option,  on  the  basis  of  track  mileage  of  the 
entire  line. 

Notes  :    The  same  basis,  whether  work  car  mileage  or  tracl^  mileage,   should  be 
used  for  apportioning  accounts  43,  44  and  45. 

JfG.  Shop  Machinery  and  Tools. 

If  a  shop  is  under  charge  of  a  territorial  superintendent,  the  expendi- 
tures should  be  apportioned  over  the  superintendent's  territory  on  basis 
of  total  car  mileage,  or  at  the  company's  option,  on  the  basis  of  revenue 
train  mileage.  When  the  expenditures  of  the  shop  are  applicable  to  the 
entire  road,  the  expenditures  should  be  similarly  apportioned. 

^7.  Poiver  Plant  Equipment. 

Localize  directly  to  the  State  if  all  power  produced  is  used  solely  for 
propulsion  of  electric  locomotives,  cars,  etc.,  within  Oregon.  If  such 
power  is  used  for  propulsion  of  locomotives,  cars,  etc.,  partly  within  and 
partly  without  Oregon,  apportion  on  basis  of  total  mileage  of  trains  in 
revenue  service  supplied  by  such  power  plant,  for  the  current  month. 

Jf8.  Injuries  to  Persons. 

Charges  to  this  account  should  be  localized  by  shops  as  far  as 
possible  and  should  be  apportioned  on  the  same  basis  as  charges  for  Shop 
Machinery  and  Tools,  Account  46,  supra. 

i9.  Stationery  and  Printing. 

The  cost  should  be  apportioned  on  the  same  basis  as  Account  46, 
Shop  Machinery  and  Tools. 


14  OREGON   UNIFORM    SYSTEM   OF  CARRIERS'   ACCOUNTS. 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

50.  Other  Expenses. 

Charges  should  be  localized  as  far  as  possible.  Unlocalized  expenses 
should  be  apportioned  on  the  same  basis  as  Shop  Machinery  and  Tools, 
Account  46. 

III.     Traffic  Expenses. 

The  primary  accounts  incident  to  traffic  expenses  chargeable  to 
freight  traffic  should  be  apportioned  on  the  basis  of  freight  train  mileage; 
those  chargeable  to  passenger  traffic  on  the  basis  of  passenger  train 
mileage;  and  those  not  naturally  chargeable  to  either  passenger  or 
freight,  or  which  may  be  common  to  both,  on  basis  of  total  train  mileage 
for  the  current  month — all  train  mileage  being  in  revenue  service. 

IV.     Transportation  Expenses. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  the  states  in  which  they  are  located,  viz: 

63.  Station  employees. 
65.  Coal  and  ore  docks. 

67.  Yardmasters  and  their  clerks. 

68.  Yard  Conductors  and  Brakemen. 

69.  Yard   Switch  and  signal  tenders. 

70.  Yard  Supplies  and  Expenses. 

71.  Yard  Enginemen. 

72.  Enginehouse  Expenses— Yard. 

73.  Fuel  for  Yard  Locomotives. 

74.  Water  for  Yard  Locomotives. 

75.  Lubricants  for  Yard  Locomotives. 

76.  Other  supplies  for  yard  Locomotives. 

77.  Operating  joint  yards  and  terminals — Dr. 

78.  Operating  joint  yards  and  terminals — Cr. 
83.  Water  for  Road  Locomotives. 

90.  Interlockers  and  Block  and  other  Signals — Operation. 

Note  :    Repairs  should  be  apportioned  according  lo  the  location  of  the  tower. 

91.  Crossing  Flagmen  and  Gatemen. 

92.  Drawbridge  Opei-ation. 

Note  :    Over  boundary  rivers  of  State  should  be  apportioned  equally  to  states. 

93.  Clearing  Wrecks. 

104.  Operating  Joint  Tracks  and  Facilities — Dr. 

105.  Operating  Joint  Tracks  and  Facilities — Cr. 

Charges  to  the  following  named  primary  accounts  can  not  be  entirely 
localized,  and  should  be  apportioned  as  follows : 

61.  Superintejidence. 

Charges  should  be  localized  in  so  far  as  the  duties  of  the  officers  are 
local  to  a  state;  similar  expenses  of  officers  having  jurisdiction  over  lines 


OREGON   UNIFORM   SYSTEM   OF   CARRIERS'   ACCOUNTS.  15 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

operated  in  more  than  one  state  should  be  apportioned  on  the  basis  of 
total  revenue  car  miles,  or  at  the  option  of  the  company,  on  the  basis 
of  total  revenue  train  mileage  for  the  current  month. 

62.  Dispatching  Trains. 

When  the  jurisdiction  of  any  train  dispatching  office  is  confined  to 
lines  operated  in  one  state,  the  expenses  of  that  office  should  be  so 
chai'ged;  but  when  the  jurisdiction  extends  over  lines  operated  in  more 
than  one  state,  the  apportionment  should  be  made  on  basis  of  the  total 
revenue  train  mileage  for  the  current  month. 

6Ji..  Weighing  and  Car-Service  Associatio7is. 

The  expenses  of  weighing  associations  and  inspection  bureaus  should 
be  localized  so  far  as  possible  on  the  basis  of  the  location  of  the  employees 
of  such  association  and  bureaus,  and  the  unlocalized  expenses  should 
be  apportioned  on  the  basis  of  the  localized  expenses.  The  expenses  of 
car  service  associations  should  be  apportioned  on  the  basis  of  the  total 
freight  car  mileage  for  the  preceding  fiscal  year,  or  at  the  company's 
option,  on  the  basis  of  the  total  track  mileage  on  June  30th  preceding, 
within  the  territory  over  which  such  car  service  associations  have 
jurisdiction. 

66.  Station  Supplies  a7id  Expenses. 

Charges  should  be  localized  as  much  as  possible.  Cost  of  items  that 
can  not  be  allotted  to  states  (such  as  car  seals  for  general  distribution  to 
freight  stations)  should  be  apportioned  on  the  basis  of  revenue  car 
miles,  or,  at  company's  option,  train  mileage  for  the  current  month. 

79.  Motormen. 

80.  Road  Enginemen. 

The  wages  paid  these  employees  should  be  localized  as  to  their  motor 
or  engine  runs;  if  a  run  covers  lines  in  two  or  more  states  the  expense  of 
that  run  should  be  apportioned  on  the  basis  of  the  actual  mileage  of  that 
run  in  each  state. 

81.  Enginehouse  Expenses — Road. 

The  expenses  chargeable  to  road  locomotives  should  be  localized  if 
possible  as  to  engine  runs;  if  the  house  serves  engines  running  in  two 
or  more  states  the  expense  should  be  apportioned  upon  the  total  mileage 
of  the  runs  served  by  such  house  embraced  in  each  state. 

82.  Fuel  for  Road  Locomotives. 

8i.  Lubricants  for  Road  Locoinotives. 
85.  Other  Supplies  for  Road  Locomotives. 

The  cost  of  fuel,  lubricants  and  other  supplies  for  road  locomotives 
should    be   apportioned    on    the   basis    of    the    mileage   of    the    individual 


16  OREGON   UNIFORM    SYSTEM   OF   CARRIERS'   ACCOUNTS. 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

locomotives  in  the  current  month.  At  company's  option,  all  lubricants, 
and  all  fuel  and  other  supplies  which  are  not  assigned  to  individual 
locomotives  may  be  apportioned  on  revenue  service  engine  miles  for 
current  month. 

86.  Operating  Poiver  Plants. 

87.  Purchased  Power. 

Charges  to  these  accounts  should  be  localized  when  the  power  produced 
or  purchased  is  used  solely  for  the  propulsion  of  locomotives,  cars,  etc., 
within  Oregon.  If  for  use  in  more  than  one  state,  apportion  on  basis 
of  total  revenue  service  train  miles  for  current  month,  using  such  power. 

88.  Road  Trainmen. 

The  wages  paid  road  trainmen  should  be  localized  as  to  train  runs; 
when  one  run  covers  mileage  in  two  or  more  states,  the  expense  of  that 
run  should  be  apportioned  on  the  basis  of  the  actual  mileage  in  each 
state  in  the  current  month. 

89.  Train  Supplies  and  Expenses. 

Apportion  on  the  basis  of  total  car  mileage,  or  at  company's  option, 
on  basis  of  revenue  passenger,  freight  and  mixed  train  mileage,  according 
to  the  class  of  service  involved,  of  the  current  month. 

94..  Telegraph  and  Telephone — Operation. 

Charges  to  this  account  should  be  localized  as  far  as  possible. 
Charges  which  can  not  be  localized  should  be  apportioned  on  the  basis  of 
total  revenue  train  mileage  of  the  current  month. 

95.  Operating  Floating  Equipment. 

Charges  to  this  account  should  be  localized  if  the  operation  of  the 
equipment  is  confined  to  a  single  state.  If  the  equipment  is  used  in  more 
than  one  state,  apportion  on  the  basis  of  the  total  mileage  made  by 
such  equipment  in  revenue  service  for  the  current  month. 

96.  Express  Service. 

Charges  to  this  account  should  be  localized  as  far  as  possible,  as  when 
the  entire  line  or  a  separable  portion  of  the  line  is  wholly  within  Oregon. 
If  the  line  involved  is  in  two  or  more  states,  apportion  on  basis  of  total 
revenue  train  mileage  of  the  current  month. 

97.  Stationery  and  Printing. 

Apportion  on  basis  of  total  car  mileage,  or  at  company's  option, 
revenue  train  mileage,  for  the  current  month. 

98.  Other  Expenses. 

Charges  should  be  localized  as  far  as  possible;  expenses  which  can  not 
be  assigned  to  an  individual  state  should  be  apportioned  on  basis  of  car 


OREGON   UNIFORM    SYSTEM    OF  CARRIERS'   ACCOUNTS.  17 

Large  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

mileage,  or  at  company's  option,  total  revenue  train  mileage  for  the  cur- 
rent month. 

99.  Loss  and  Damage — Freight. 

100.  Loss  and  Damage — Baggage. 

Localize  charges  as  far  as  known.  Unlocated  loss  and  damage  should 
be  apportioned  on  the  basis  of  road  mileage  over  which  the  particular 
shipment  was  consigned.  Pay  and  expenses  of  adjusters  should  be  ap- 
portioned on  basis  of  total  revenue  freight  or  passenger  train  mileage, 
respectively,  for  the  current  month,  of  the  states  involved. 

101.  Damage  to  Property. 

102.  Damage  to  Stock  on  Right  of  Way. 

103.  Injuries  to  Persons. 

Charges  to  these  accounts  should  be  localized  as  far  as  possible; 
unlocalized  items  should  be  apportioned  on  the  basis  of  the  total  revenue 
train  mileage  for  the  current  month  of  the  states  involved. 

V.     General  Expenses. 

Charges  to  the  following  named  primary  accounts  can  be  localized 
and  should  be  apportioned  to  states  in  which  they  occur,  viz: 

115.  General  Administration  .Joint  Tracks,  Yards  and  Terminals — Dr. 

116.  General  Adyninistration  .Joint  Tracks,  Yards  and  Terminals — Cr. 

Charges  to  the  following  named  primary  accounts  can  not  be  entirely 
localized  and  should  be  apportioned  as  follows: 

106.  Salaries  arid  Expenses  of  General  Officers. 

107.  Salaries  and  Expenses  of  Clerks  and  Attendants. 

108.  General  Office  Supplies  and  Expenses. 
113.  Stationery  and  Printing. 

Charges  to  these  accounts  should  be  apportioned  to  states  on  the  basis 
of  total  car  mileage,  or  at  company's  option,  total  train  mileage  for 
the  current  month. 

109.  Laiv  Expenses. 

Law  expenses  should  be  localized  as  far  as  possible.  When  such 
expenses  relate  to  two  or  more  states  they  should  be  apportioned  on  the 
basis  of  total  car  mileage,  or  at  company's  option,  total  revenue  train 
mileage  for  the  current  month. 

110.  Insurance. 

Premiums  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  total  car  mileage,  or  at  company's 
option,  total  revenue  train  mileage  for  the  current  month. 


18  OREGON    UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS. 


Steam  Railways — Small  Roads — Operating  Expenses. 

111.  Relief  Department  Expenses. 

112.  Pensions. 

Apportion  throughout  each  fiscal  year  on  basis  of  number  of  relief 
department  members  or  pensioners,  respectively,  located  in  each  state 
on  the  30th  day  of  June  preceeding. 

m.  Other  Expenses. 

Localize  charges  as  far  as  possible.  Unlocalized  expenses  should  be 
apportioned  on  the  basis  of  the  total  car  mileage,  or  at  company's  option, 
total  revenue  train  mileage  for  the  current  month. 

OPERATING     EXPENSES:      SMALL     ROADS;      SWITCHING     AND 
TERMINAL  COMPANIES. 

There  shall  be  kept  by  all  Operating  Steam  Railway  Companies 
classified  as  Small  Roads,  and  as  Switching  and  Teryninal  Companies, 
accounts  of  their  operating  expenses  within  Oregon  under  the  following 
named  account  heads: 

I.  Maintenance  of  Way  and  Structures — 

1.  Superintendence. 

2.  Maintenance  of  Roadway  and  Track. 

3.  Maintenance  of  Track  Structures. 

4.  Maintenance  of  Buildings,  Docks,  and  Wharves. 

5.  Injuries  to  Persons. 

6.  Other  Maintenance  of  Way  and  Structures  Expenses. 

7.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Dr. 

8.  Maintaining  Joint  Tracks,  Yards,  and  Other  Facilities — Cr. 

//.  Mainteyiance  of  Equipmeyit — 

9.  Superintendence. 

10.  Locomotives — Repairs. 

11.  Cars — Repairs. 

12.  Floating  Equipment — Repairs. 

13.  Work  Equipment — Repairs. 

14.  Equipment — Renewals. 

15.  Equipment — Depreciation. 

16.  Injuries  to  Persons. 

17.  Other  Maintenance  of  Equipment  Expenses. 

18.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

19.  Maintaining  Joint  Equipment  at  Terminals — Cr. 

///.  Traffic  Expenses — 

20.  Traffic  Expenses. 

IV.  Transportation  Expenses — 

21.  Superintendence  and  Dispatching  Trains. 

22.  Station  Service. 

23.  Yard  Enginemen. 

24.  Other  Yard  Employees. 

25.  Fuel  for  Yard  Locomotives. 


OREGON   UNIFORM    SYSTEM   OF  CARRIERS'   ACCOUNTS.  19 

Small  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

26.  All  Other  Yard  Expenses. 

27.  Operating  Joint  Yards  and  Terminals — Dr. 

28.  Operating  Joint  Yards  and  Terminals — Cr. 

29.  Road  Enginemen  and  Motormen. 

30.  Fuel  for  Road  Locomotives. 

31.  Other  Road  Locomotive  Supplies  and  Expenses. 

32.  Road  Trainmen. 

33.  Train  Supplies  and  Expenses. 

34.  Injuries  to  Persons. 

35.  Loss  and  Damage. 

36.  Other  Casualties. 

37.  All  Other  Transportation  Expenses. 

38.  Operating  Joint  Tracks  and  Facilities — Dr. 

39.  Operating  Joint  Tracks  and  Facilities — Cr. 

V.  General  Expenses — 

40.  Administration. 

41.  Insurance. 

42.  Other  General  Expenses. 

43.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Dr. 

44.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Cr. 

Apportionment  of  Operating  Expenses  of  Small  Roads,  Switching 
AND  Terminal  Companies. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within 
Oregon,  localized  and  apportioned  as  follows: 

Note:  Notes  A,  B  and  C  under  the  head  "Localization  and  Apportion- 
ment of  Operating  Expenses  of  Large  Roads"  page  9  supra,  are 
applicable  to  Small  Roads,  Switching  and  Terminal  Companies. 

I.    Maintenance  of  Way  and  Structures. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  the  State  of  Oregon  when  expenditures  are  for  maintenance 
of  way  and  structures  within  this  State,  viz: 

2.  Maintenayice  of  Roadway  and  Track. 

3.  Maintenance  of  Track  Structures. 

U.  Mainteyiance  of  Builuings,  Docks  and  Wharves. 

7.  Maintaining  Joint   Tracks,   Yards,  and  Other  Facilities — Dr. 

8.  Maintainiyig  Joint   Tracks,   Yards,  and  Other  Facilities — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows : 

1.  Siiperintendence. 

Apportion  in  manner  prescribed  for  Account  1,  Superintendence,  for 
Large  Roads,  supra. 

5.  Injuries  to  Persons. 

Apportion  in  manner  prescribed  for  Account  19,  Injuries  to  Persons, 
for  Large  Roads,  supra. 


20  OREGON    UNIFORM    SYSTEM    OF    CARRIERS'   ACCOUNTS. 

Small  Roads — Apportionment  of  Operating  Expenses  to  Oregon. 

6.  Other  Maintenayice  of  Way  and  Structures  Expenses. 

Apportion  in  manner  prescribed  for  Account  21,  Other  Expenses,  for 
Large  Roads,  supra. 

II.    Maintenance  of  Equipment. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  Oregon  when  the  expenditures  are  for  equipment  located 
in  this  State: 

18.  Maintaining  Joint  Equipment  at  Terminals — Dr. 

19.  Maintaining  Joint  Equipment  at  Terminals — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows: 

9.  Superintendence. 

Apportion  in  the  manner  prescribed  for  Accoimt  24,  Superintendence, 
for  Large  Roads,  supra. 

10.  Locomotives — Repairs. 

Apportion  in  the  manner  prescribed  for  Account  25,  Steam  Locomo- 
tives— Repairs,  and  Accounts  28,  Electric  Locomotives — Repairs,  for 
Large  Roads,  supra. 

11.  Cars — Repairs. 

Apportion  in  the  manner  prescribed  for  Account  31,  Passenger  Train 
Cars — Repairs;  Account  34,  Freight  Train  Cars — Repairs,  and  Account 
38,  Electric  Equipment  of  Cars,  for  Large  Roads,  supra. 

12.  Floating  Equipment — Repairs. 

Apportion  in  the  manner  prescribed  for  Account  40,  Floating  Equip- 
ment— Repairs,  for  Large  Roads,  supra. 

13.  Work  Equipment — Repairs. 

Apportion  in  the  manner  prescribed  for  Account  43,  Work  Equip- 
ment— Repairs,  for  Large  Roads,  supra. 

14-.  Equipment — Reneivals. 

Apportion  as  nearly  as  possible  in  the  manner  prescribed  for  Account 
26,  Steam  Locomotives — Renewals;  Account  29,  Electric  Locomotives — 
Renewals;  Account  32,  Passenger  Train  Cars — Renewals;  Account  38, 
Electric  Equipment  of  Cars — Renewals;  Account  41,  Floating  Equip- 
ment— Renewals;  Account  44,  Work  Equipment — Renewals,  for  Large 
Roads,  supra.  Apply  to  each  item  apportioned  the  rule  prescribed  for 
apportionment  of  equipment  renewed  by  Large  Roads. 


OREGON   UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS.  21 

Small  Roads — Aijportionment  of  Operating  Expenses  to  Oregon. 

15.  Equipment — Depreciation. 

Apportion  as  nearly  as  possible  in  the  manner  prescribed  for  Large 
Roads,  Accounts  27,  30,  33,  36,  39  and  42,  supra.  Apply  to  each  item 
apportioned  the  rule  prescribed  for  apportioning  charges  of  depreciation 
of  similar  equipment  by  Large  Roads. 

16.  Inj^iries  to  Persons. 

Apportion  in  the  manner  prescribed  for  Account  48,  Injuries  to  Per- 
sons, for  Large  Roads. 

17.  Other  Maintenance   of  Equipment  Expenses. 

Apportion  as  nearly  as  possible  in  the  manner  prescribed  for  Account 
46,  Shop  Machinery  and  Tools;  Account  47,  Power  Plant  Equipment; 
Account  49,  Stationery  and  Printing;  and  Account  50,  Other  Expenses. 
Apply  to  each  item  apportioned  the  rule  prescribed  for  Large  Roads 
for  similar  items  contained  in  the  four  accounts  herein  enumerated. 

IIL    Traffic  Expenses. 

Charges  included  in  this  account  should  be  apportioned  in  the  manner 
prescribed  for  apportionment  of  accounts  embraced  under  ///.  Traffic 
Expenses,  for  Large  Roads,  supra. 

IV.    Transportation  Expenses. 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  Oregon  when  the  expenses  are  incurred  in  this  State: 

22.  Station   Service. 

23.  Yard  Enginemen. 

24.  Other  Yard  Employees. 

25.  Fuel  for  Yard  Locomotives. 

26.  All   Other  Yard   Expenses. 

27.  Operating  Joint  Yards  and  Terminals— Dr. 

28.  Operating  Joint  Yards  and  Terminals — Cr. 

38.  Operating  Joint  Tracks  and  Facilities — Dr. 

39.  Operating  Joint  Tracks  and  Facilities — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows: 

21.  Superintendence  and  Dispatching  Trains. 

Apportion  in  the  manner  prescribed  for  Account  61,  Superintendence, 
and  Account  62,  Dispatching  Trains,  for  Large  Roads,  supra. 

29.  Road  Enginemen  and  Motormen. 

Apportion  in  the  manner  prescribed  for  Account  79,  Motormen,  and 
Account  80,  Road  Enginemen,  for  Large  Roads,  supra. 


22  OREGON    UNIFORM    SYSTEM    OF   CARRIERS'    ACCOUNTS. 

Small  Roads— Apportionment  of  Operating  Expenses  to  Oregon. 

SO.  Fuel  for  Road  Locomotives. 

Apportion  in  the  manner  prescribed  for  Account  82,  Fuel  for  Road 
Locomotives,  for  Large  Roads,  supra. 

31.  Other  Road  Locomotive  Supplies  and  Expenses. 

Apportion  in  the  manner  prescribed  for  Account  83,  Water  for  Road 
Locomotives;  Account  84,  Lubricants  for  Road  Locomotives;  Account  85, 
Other  Supplies  for  Road  Locomotives;  Account  81,  Enginehouse 
Expenses — Road;  Account  86,  Operating  Power  Plants;  and  Account  87, 
Purchased  Power,  for  Large  Roads,  supra.  Apply  to  each  item  appor- 
tioned the  rule  prescribed  for  Large  Roads  for  similar  items  contained 
in  the  six  accounts  herein  enumerated. 

32.  Road  Trainmen. 

Apportion  in  the  manner  prescribed  for  Account  88,  Road  Trainmen, 
for  Large  Roads,  supra. 

33.  Train  Supplies  and  Expenses. 

Apportion  in  the  manner  prescribed  for  Account  89,  Train  Supplies 
and  Expenses,  for  Large  Roads,  supra. 

3Jt.  Injuries  to  Persons. 

Apportion  in  the  manner  prescribed  for  Account  103,  Injuries  to 
Persons,  for  Large  Roads,  supra. 

35.  Loss  and  Damage. 

Apportion  in  the  manner  prescribed  for  Account  99,  Loss  and 
Damage — Freight,  and  Account  100,  Loss  and  Damage — Baggage,  for 
Large  Roads,  supra. 

36.  Other  Casualties. 

Appoi-tion  in  the  manner  prescribed  for  Account  93,  Clearing  Wrecks, 
Account  101,  Damage  to  Property,  and  Account  102,  Damage  to  Stock  on 
Right  of  Way,  for  Large  Roads,  supra. 

Apply  to  each  item  apportioned  the  rule  prescribed  for  Large  Roads 
for  similar  items  contained  in  the  three  accounts  herein  enumerated. 

37.  All  Other  Transportation  Expenses. 

Apportion  in  the  manner  prescribed  for  Accounts  90,  91,  92,  94,  95,  96, 
97  and  98,  for  Large  Roads,  supra.  Apply  to  each  item  apportioned  the 
rule  prescribed  for  Large  Roads  for  similar  items  contained  in  the 
eight  accounts  herein  enumerated. 

V.     General  Expenses. 
The  following  named  primary  accounts  can  be  localized  and   should 
be    apportioned    to    Oregon    when    the    expenses    are    incurred    in    this 
State,  viz: 


OREGON   UNIFORM    SYSTEM    OF   CARRIERS'   ACCOUNTS.  23 

Electric  Railways — Operating  Revenues  Accounts. 

4.3.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Dr. 
UU.  General  Administration  Joint  Tracks,  Yards,  and  Terminals — Cr. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows: 

40.  Administration. 

Apportion  in  the  manner  prescribed  for  Account  106,  Salaries  and 
Expenses  of  General  Officers;  Account  107,  Salaries  and  Expenses  of 
Clerks  and  Attendants;  Account  108,  General  Office  Supplies  and 
Expenses.  Apply  to  each  item  apportioned  the  rule  prescribed  for 
Large  Roads  for  similar  items  contained  in  the  four  accounts  herein 
enumerated. 

4-1.  Insurance. 

Apportion  in  the  manner  prescribed  for  Account  110,  Insurance,  for 
Large  Roads,  supra. 

42.  Other  General  Expenses. 

Apportion  in  the  manner  prescribed  for  Account  111,  Relief  Depart- 
ment Expenses;  Account  112,  Pensions;  Account  113,  Stationery  and 
Printing;  and  Account  114,  Other  Expenses.  Apply  to  each  item 
apportioned  the  rule  prescribed  for  Large  Roads  for  similar  items  con- 
tained in  the  four  accounts  herein  enumerated. 


ELECTRIC  RAILWAYS. 


OPERATING  REVENUES. 

There  shall  be  kept  by  all   electric  railways  accounts  of  their  oper- 
ating revenues  within  Oregon  under  the  following  account  heads: 

/.  Revenue  from  Transportation — • 

1.  Passenger  Revenue. 

2.  Baggage   Revenue. 

3.  Parlor,  Chair,  and  Special  Car  Revenue. 

4.  Mail  Revenue. 

5.  Express  Revenue. 

6.  Milk  Revenue. 

7.  Freight  Revenue. 

8.  Switching  Revenue. 

9.  Miscellaneous  Transportation   Revenue. 


24  OREGON    UNIFORM    SYSTEM    OF    CARRIERS'    ACCOUNTS. 

Electric  Raihvays— Apportionment  of  Revenues  to  Oregon. 

II.  Revenue  from  Operations  other  thcnt   Transportation — 

10.  Station  and  Car  Privileges. 

11.  Parcel   Room  Receipts. 

12.  Storage. 

13.  Car   Service. 

14.  Telegraph  and  Telephone  Service. 

15.  Rents  of   Tracks   and   Terminals. 

16.  Rents  of   Equipment. 

17.  Rents  of  Buildings  and  Other  Property. 

18.  Power, 

19.  Miscellaneous. 

Apportionment  of  Operating  Revenues  to  Oregon. 
Said  accounts  shall  be  kept  to  show  at  all  times : 

In  the  case  of  Revenue   from   Transportation — 

(a)  All    revenue   from    Oregon    intrastate   transportation; 

(b)  A  proportion  of  interstate  transportation  partly  within  Oregon, 
in  the  manner  heretofore  prescribed  for  the  ascertainment  of  intrastate 
revenues  and  Oregon's  proportion  of  interstate  revenues  under  the 
head  "Steam   Railways — Operating   Revenues,"    supra. 

The  above  instructions  apply  to  Account  1,  Passenger  Revenue; 
2.  Baggage  Revenue;  3.  Parlor,  Chair  and  Special  Car  Revenue;  6.  Milk 
Revenue;  7.  Freight  Revenue;  and  9.  Miscellaneous  Transportation 
Revenue. 

The  apportionment  of  Account  4,  Mail  Revenue;  Account  5,  Express 
Revenue,  and  Account  8,  Switching  Revenue,  shall  be  in  the  manner 
prescribed  for  the  correspondingly  named  accounts,  numbered  respectively, 
5,  6  and  9,  under  the  head  "Steam  Railways — Operating  Revenues,"  supra. 

In  the  case  of  Revenue  from  Operations  other  than  Tra7isportation — 

If  the  revenue  can  be  localized,  so  treat  it;  if  the  revenue  can  be 
localized  as  being  earned  by  a  particular  line,  so  treat  it,  assigning  all 
of  the  revenue  to  Oregon  if  the  line  earning  the  item  be  wholly  within 
the  State;  and  if  such  line  be  interstate,  assign  to  Oregon  a  proportion 
such  as  the  main  track  mileage  of  the  line  in  Oregon  bears  to  the  whole 
main  track  mileage  of  the  line  earning  the  item;  if  the  item  cannot 
be  localized  as  above,  assign  to  Oregon  a  proportion  equal  to  that 
which  the  main  track  mileage  within  this  State  bears  to  the  main  track 
mileage  of  the   whole   system. 

OPERATING    EXPENSES.    ELECTRIC    RAILWAYS. 

There  shall  be  kept  by  all  Operating  Electric  Railways  accounts  of 
their  operating  expenses  within  Oregon  under  the  following  account 
heads : 

Note. — The  letters  A,  B,  and  C,  opposite  the  names  of  the  accounts, 
indicate  that  the  accounts  severally  so  designated  are  to  be  kept  by 
companies  of  the  classes  having  like  designations. 


OREGON  UNIFORM   SYSTEM   OF  CARRIERS'  ACCOUNTS.  25 

Electric  Raihvays — Operating  Expenses — Accounts. 

I.  Way  and  Structm-es — 

1.  Superintendence  of  Way  and  Structures  ABC 

Maintenance  of  Way  C 

Maintenance  of  Roadway  and  Track  B 

2.  Ballast   A 

3.  Ties   A 

4.  Rails A 

5.  Rail  Fastenings  and  Joints  A 

6.  Special  Work  A 

7.  Underground  Construction  A 

8.  Roadway  and  Track  Labor  A 

9.  Paving    A 

10.  Miscellaneous  Roadway  and  Track  Expenses A 

11.  Cleaning  and  Sanding  Tracks  A 

12.  Removal  of  Snow,  Ice,  and  Sand  A 

Other  Maintenance  of  Way  B 

13.  Tunnels  A 

14.  Elevated  Structures  and  Foundations  A 

15.  Bridges,  Trestles,  and  Culverts  A 

16.  Crossings,  Fences,  Cattle  Guards,  and  Signs  A 

17.  Signal  and  Interlocking  Systems  A 

18.  Telephone  and  Telegraph  Systems  A 

19.  Other  Miscellaneous  Way  Expenses  A 

Maintenance  of  Electric  Lines  C 

20.  Poles  and  Fixtures  A    B 

21.  Underground   Conduits   A    B 

22.  Transmission    System    A    B 

23.  Distribution  System  A    B 

24.  Miscellaneous  Electric  Line  Expenses  A    B 

25.  Buildings  and  Structures  ABC 

26.  Depreciation  of  Way  and  Structures  ABC 

27.  Other    Operations— Dr ABC 

28.  Other    Operations — Cr ABC 

II.  Equipment — 

29.  Superintendence  of  Equipment  ABC 

Maintenance  of  Power  Equipment  C 

30.  Power  Plant  Equipment  A    B 

31.  Substation  Equipment  A    B 

Maintenance  of  Cars  and  Locomotives  B  C 

32.  Passenger  and  Combination  Cars  A 

33.  Freight,  Express,  and  Mail  Cars  A 

34.  Locomotives    A 

35.  Service    Cars A 

Maintenance    of    Electric    Equipment    of    Cars    and 

Locomotives B  C 

36 Electric  Equipment  of  Cars  A 

37.  •       Electric  Equipment  of  Locomotives  A 

Miscellaneous  Equipment  Expenses  B  C 

38.  Shop  Machinery  and  Tools  A 

39.  Shop   Expenses  A 

40.  Horses  and  Vehicles  A 

41.  Other  Miscellaneous  Equipment  Expenses  A 

42.  Depreciation   of    Equipment    ABC 

43.  Other    Operations — Dr ABC 

44.  Other  Operations— Cr ABC 


26  OREGON   UNIFORM   SYSTEM   OF   CARRIERS'   ACCOUNTS. 

Electric  Railways — Operating  Expenses — Accounts. 

III.  Traffic- 

Traffic  Expenses  B  C 

45.  Superintendence  and  Solicitation  A 

46.  Advertising    A 

47.  Miscellaneous  Traffic  Expenses  A 

IV.  Conducting  Transportation — 

48.  Superintendence  of  Transportation  ABC 

Group  I — Power. 

49.  Power  Plant  Employees  ABC 

50.  Substation   Employees   ABC 

51.  Fuel  for  Power  ABC 

Other  Power  Supplies  and  Expenses C 

52.  Water  for  Power  A  B 

53.  Lubricants  for  Power  A  B 

54.  Miscellaneous  Power  Plant  Supplies  and  Expenses....  A  B 

55.  Substation  Supplies  and  Expenses  A  B 

56.  Power    Purchased ABC 

57.  Power  Exchanged — Balance  ABC 

58.  Other    Operations — Dr ABC 

59.  Other    Operations— Cr ABC 

Group  II — Operation  of  Cars. 
Conductors,  Motormen,  and  Trainmen C 

60.  Passenger  Conductors,  Motormen,  and  Trainmen A    B 

61.  Freight    and    Express    Conductors,    Motormen,    and 

Trainmen    A    B 

Miscellaneous  Transportation  Expenses  C 

Miscellaneous  Car  Service  Employees  and  Expenses B 

62.  Miscellaneous  Car  Service  Employees  A 

63.  Miscellaneous  Car  Service  Expenses  A 

Station  Employees  and  Expenses  B 

64.  Station  Employees  A 

65.  Station   Expenses  A 

Carhouse  Employees  and  Expenses  B 

66.  Carhouse  Employees  A 

67.  Carhouse   Expenses    A 

Miscellaneous   Transportation   Expenses — Cont'd. 

Signal,  Interlocking,  Telephone,  and  Telegraph  Systems         B 

68.  Operation  of  Signal  and  Interlocking  Systems  A 

69.  Operation  of  Telephone  and  Telegraph  Systems  A 

70.  Express  and  Freight  Collections  and  Delivery A    B 

71.  Loss  and  Damage  A    B 

72.  Other  Transportation  Expenses  A    B 

V.  General  and  Miscellaneous — 

General  Expenses  C 

Salaries  and  Expenses  of  General  Officers  and  General 

Office  Clerks  B 

73.  Salaries  and  Expenses  of  General  Officers  A 

74.  Salaries  and  Expenses  of  General  Office  Clerks  A 

75.  General  Office  Supplies  and  Expenses  A  B 

76.  Law  Expenses  A  B 

77.  Relief  Department  Expenses  A  B 

78.  Pensions    A  B 

79.  Miscellaneous  General  Expenses  A  B 

80.  Other   Operations — Dr ABC 

81.  Other  Operations — Cr ABC 


OREGON   UNIFORM   SYSTEM   OF   CARRIERS'   ACCOUNTS.  27 

Electric  Railways — Apportionment  of  Operating  Expenses  to  Oregon. 

Undistributed  Accounts. 

Note. — Carriers  are  at  liberty  to  distribute  items  covered  by  the  fol- 
lowing accounts,  but  all  reports  to  the  Commission  must  agree  with 
accounts  which  are  prescribed. 

82.  Injuries  and  Damages  ABC 

83.  Insurance  ABC 

84.  Stationery  and  Printing  ABC 

Store  and  Stable  Expenses  C 

85.  Store  Expenses  A    B 

86.  Stable   Expenses  A    B 

87.  Rent  of  Tracks  and  Terminals  ABC 

88.  Rent  of  Equipment  ABC 

Apportionment  of  Operating  Expenses  of  Electric  Railways. 

The  said  accounts  shall  be  so  kept  as  to  show  at  all  times  the  amount 
of  such  expenditures  representing  the  transaction  of  business  within 
Oregon,  localized  and  apportioned  as  follows: 

Note. — Notes  A,  B,  and  C,  under  the  head  "Localization  and  Appor- 
tionment of  Operating  Expenses  of  Large  Roads,"  page  9  supra,  are 
applicable  to  Electric  Railways. 

/.  Maintenance  of  Way  and  Structures — 

The  following  named  primary  accounts  can  be  localized  and  should 
be  apportioned  to  the  State  of  Oregon  when  expenditures  are  for  way  and 
structures  within  this  State,  viz: 

2.  Ballast. 

3.  Ties. 

4.  Rails. 

5.  Rail  Fastenings  and  Joints. 

6.  Special  Work. 

7.  Underground  Construction. 

8.  Roadway  and  Track  Labor. 

9.  Paving. 

13.  Tunnels. 

14.  Elevated  Structures  and  Foundations. 

15.  Bridges,  Trestles  and  Culverts. 

16.  Crossings,  Fences,  Cattle  Guards  and  Signs. 

17.  Signal  and  Interlocking  Systems. 

18.  Telephone  and  Telegraph  Systems. 

20.  Poles  and  Fixtures. 

21.  Underground  Conduits. 
25.  Buildings  and  Structures. 

Charges  to  the  following  primary  accounts  cannot  be  entirely 
localized,  and  should  be  apportioned  as  follows : 

1.  Superintendence. 

Apportioned  in  the  manner  prescribed  for  Account  1,  Superintendence, 
for  "Steam  Railways — Large  Roads,"  supra. 


28  OREGON    UNIFORM    SYSTEM    OF    CARRIERS'   ACCOUNTS. 

Electric  Railways — Apportionment  of  Operating  Expenses  to  Oregon. 

11.  Cleaning  and  Sanding  Tracks. 

10.  Miscellaneous  Roadicay  and  Track  Expenses. 

12.  Removal  of  Snow,  Ice,  and  Sani. 
19.  Other  Miscellaneous  Way  Expenses. 

22.  Transmission  System. 

23.  Distribution  System. 

2Jf.  Miscellaneous  Electric  Line  Expenses. 

Charges  should  be  localized  as  far  as  possib-e;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  the  track  mileage  of  the  territory 
affected. 

26.  Depreciation  of  Way  and  Structures. 

Charges  to  this  account  should  be  localized,  according  to  the  location 
of  the  object  to  be  depreciated.  If  not  capable  of  direct  localization, 
apportion  on  the  basis  of  the  track  mileage  affected. 

27.  Other  Operations — Dr. 

28.  Other  Operations — Cr. 

Charges  or  credits  to  these  accounts  should  be  localized  as  far  as 
possible  according  to  the  location  of  the  department  or  other  company 
from  which  the  charges  or  credits  arise;  unlocalized  expenses  should  be 
apportioned  on  the  basis  of  track  mileage  affected. 

II.    Equipment. 

None  of  the  charges  to  this  account  can  be  entirely  localized  and  they 
should  be  apportioned  as  follows : 

29.  Superintendence  of  Equipment. 

Apportioned  in  the  manner  prescribed  for  Account  24,  Superintendence 
for  "Steam  Railways — Large  Roads"  supra. 

30.  Power  Plant  Equipment. 

31.  Substation  Equipment. 

Apportion  on  basis  prescribed  for  Account  47,  Power  Plant  Equip- 
ment for  "Steam  Railways — Large  Roads",  supra. 

Maintenance  of  Cars  and  Locomotives. 

32.  Passenger  and  Combination  Cars. 

33.  Freight,  Express  and  Mail  Cars. 

Maintenance  of  Electric  Equipment  of  Cars  and  Locomotives. 
36.  Electric  Equipment  of  Cars. 

Apportion  on  the  basis  of  the  mileage  of  such  cars  respectively  for 
the  current  month,  except  in  case  of  damage  by  accidents  in  which  event 
the  estimated  damage  done  should  be  determined  by  the  officer  in  charge 


OREGON  UNIFORM   SYSTEM   OF  CARRIERS'  ACCOUNTS.  29 

Electric  Railways — Apportionment  of  Operating  Expenses  to  Oregon. 

of    the    equipment   and    should    be    localized    to    the    State    in    which    the 
damage  occurred. 

Maintenance  of  Cars  and  Locomotives. 

3Jf.  Locomotives. 

Maintenance  of  Electric  Equipment  of  Cars  and  Locomotives. 

37.  Electric  Eqiiipifnent  of  Locomotives. 

Charges  to  these  accounts  should  be  apportioned  on  the  basis  prescribed 
for  Account  25,  Steam  Locomotive  Repairs,  and  Account  28,  Electric 
Locomotive  Repairs  for  "Steam  Railways — Large  Roads,"  supra. 

Maintenance  of  Cars  and  Locomotives. 

35.  Service  Cars. 

Apportion  on  the  basis  prescribed  for  Account  43,  Work  Equipment 
Repairs  for  "Steam  Railways — Large  Roads,"  supra. 

Miscellaneous  Equipment  Expenses. 

38.  Shop  Machinery  and  Tools. 

39.  Shop  Expenses. 

Apportion  on  the  basis  prescribed  for  Account  46,  Shop  Machinery 
and  Tools,  for  "Steam  Railways — Large  Roads",  supra. 

J^O.  Horses  and  Vehicles. 

41.  Other  Miscellaneous  Equipment  Expenses. 

These  accounts  should  be  localized  as  far  as  possible;  items  not  capable 
of  localization  should  be  apportioned  on  road  mileage  basis. 

42.  Depi^eciation  of  Equipment. 

Charges  to  this  account  should  be  apportioned  on  the  basis  of  the 
mileage  of  the  various  classes  of  equipment  included  respectively  for  the 
current  month. 

43.  Other  Operations — Dr. 

44.  Other  Operations — Cr. 

Charges  and  credits  to  these  accounts  should  be  localized  if  possible; 
if  not  capable  of  localization  apportion  on  basis  of  track  mileage  affected. 

in.     Traffic  Expenses. 

Charges  to  this  account  should  be  apportioned  as  prescribed  for 
///.    Traffic  Expenses,  for  "Steam  Railways — Large  Roads,"  supra. 

IV.    Conducting  Transportation. 

The  following  named  primary  accounts  can  be  localized  and  should  be 
apportioned  to  the  states  in  which  they  are  located,  viz: 


30  OREGON   UNIFORM    SYSTEM   OF   CARRIERS'   ACCOUNTS. 

Electric  Railways — Apportionment  of  Operating  Expenses  to  Oregon. 

6Jf.  Station  Employees. 

65.  Station  Expenses. 

68.  Operation  of  Signal  and  Interlocking  Systems. 

Note  :    Should  be  apportioned  according  to  location  of  tower. 

70.  Express  and  Freight  Collections  and  Delivery. 

Charges  to  the  following  named  primary  accounts  cannot  be  entirely 
localized  and  should  be  apportioned  to  Oregon  as  follows: 

Group  I — Power. 

^9.  Power  Plant  Employees. 

50.  Substation  Employees. 

51.  Fuel  for  Poiver. 

Other  Poiver  Supplies  and  Expenses — 

52.  Water  for  Power. 

53.  Lubricants  for  Power. 

5U.  Miscellaneous  Poxcer  Plant  Supplies  and  Expenses. 

55.  Substation  Supplies  and  Expenses. 

56.  Poicer  Purchased. 

57.  Poiver  Exchanged — Balance. 

58.  Other  Operations — Dr. 

59.  Other  Operations — Cr. 

Charges  to  these  accounts  should  be  localized  when  the  power  produced 
or  purchased  is  used  solely  for  the  propulsion  of  locomotives,  motors,  cars, 
etc.,  within  Oregon.  If  for  use  in  more  than  one  state,  apportion  on  the 
basis  of  total  train  miles  for  current  month  using  such  power. 

Group  II — Operation  of  Cars. 

Conductors,  Motormen  and  Trainmen. 

60.  Passenger  Conductors,  Motormen  and  Trainmen. 

61.  Freight  and  Express  Conductors,  Motormen  and  Trainmen. 

Apportion  on  the  basis  prescribed  for  Account  79,  Motoi'men,  and 
Account  88,  Road  Trainmen,  for  "Steam  Railways — Large  Roads",  supra. 

Miscellaneous   Transportation  Expenses. 
Miscellaneous  Car  Service  Employees  ani  Expenses. 

62.  Miscellaneous  Car  Service  Employees. 

Charges  to  this  account  should  be  localized  if  possible;  unlocalized 
charges  should  be  apportioned  on  basis  of  car  mileage  for  the  current 
month. 

63.  Miscellaneous  Car  Service  Expenses. 

Apportion  on  the  basis  of  car  mileage,  according  to  the  class  of  service 
involved,  for  the  current  month. 


OREGON  UNIFORM   SYSTEM   OF  CARRIERS'  ACCOUNTS.  31 

Electric  Railways — Apportionment  of  Operating  Expenses  to  Oregon. 

Carhouse  Employees  and  Expenses. 

66.  Carhouse  Employees. 

67.  Carhouse  Expenses. 

Charges  to  these  accounts  should  be  localized  if  possible;  if  the  house 
serves  cars  running  in  two  or  more  states,  the  expense  should  be  appor- 
tioned upon  the  total  car  mileage. 

69.  Operation  of  Telephone  and  Telegraph  Systems. 

Apportion  on  the  basis  prescribed  for  Account  94,  Telegraph  and 
Telephone — Operation,  for  "Steam  Railways — Large  Roads,"  supra. 

71.  Loss  and  Damage. 

Apportion  on  the  basis  presci'ibed  for  Account  99,  Loss  and  Damage — 
Freight,  and  Account  100,  Loss  and  Damage — Baggage,  for  "Steam  Rail- 
ways— Lai'ge  Roads,"  supra. 

72.  Other  Transportation  Expenses. 

Charges  should  be  localized  as  far  as  possible  ;expenses  which  cannot 
be  assigned  to  an  individual  state  should  be  apportioned  on  basis  of  total 
car  mileage  for  the  current  month. 

V.  General  and  Miscellaneous  Expenses. 

None  of  the  charges  to  accounts  embraced  in  this  head  can  be  entirely 
localized,  and  they  should  be  apportioned  to  the  states  in  which  they 
occur  as  follows : 

73.  Salaries  and  Expenses  of  General  Officers. 

7U-  Salaries  and  Expenses  of  General  Office  Clerks. 

75.  General  Office  Supplies  and  Expenses. 
79.  Miscellaneous  General  Expenses. 

Charges  to  these  accounts  should  be  apportioned  to  the  states  on  the 
basis  of  the  total  car  mileage  for  the  current  month. 

76.  Latv  Expenses. 

Law  expenses  should  be  localized  as  far  as  possible;  when  such 
expenses  relate  to  two  or  more  states  they  should  be  apportioned  on  the 
basis  of  total  car  mileage  for  the  current  month. 

77.  Relief  Department  Expenses. 

78.  Pensions. 

Apportion  throughout  each  fiscal  year  on  basis  of  number  of  Relief 
Department  members  and  pensioners,  respectively,  located  in  each  state 
on  the  30th  day  of  June  preceding. 


32  OREGON   UNIFORM    SYSTEM   OF   CARRIERS'   ACCOUNTS. 

Electric  Railways — Apportion7nent  of  Operating  Expenses  to  Oregon. 

80.  Other  Operations— Dr. 

81.  Other  Operations — Cr. 

Charges  and  credits  to  these  accounts  should  be  localized  as  far  as 
possible;  amounts  which  cannot  be  localized  should  be  apportioned  on 
basis  of  the  track  mileage  affected. 

Undistributed  Accounts. 

82.  Injuries  and  Damages. 

Charges  to  this  account  should  be  localized  as  far  as  possible;  unlocal- 
ized  items  should  be  apportioned  on  the  total  car  mileage  for  the  current 
month. 

83.  his^irance. 

Premiums  should  be  localized  as  far  as  possible;  unlocalized  expenses 
should  be  apportioned  on  the  basis  of  total  car  mileage  for  the  current 
month. 

8If.  Stationery  and  Printing. 

Charges  to  this  account  should  be  apportioned  to  states  on  the  basis 
of  the  total  car  mileage  for  the  current  month, 

85.  Store  Expenses. 

86.  Stable  Expenses. 

These  accounts  should  be  localized  as  far  as  possible;  unlocalized 
accounts  should  be  distributed  on  basis  of  track  mileage. 

87.  Rent  of  Tracks  and  Terminals. 

Charges  to  this  account  should  be  localized  if  possible;  if  not  capable 
of  localization  apportion  on  basis  of  track  mileage  involved. 

88.  Rent  of  Equipment. 

Charges  on  account  of  equipment  borrowed  should  be  apportioned  on 
the  basis  of  the  total  mileage  of  the  particular  class  of  equipment  for 
the  current  month. 

The  foregoing  rules  for  apportionment  are  for  Class  A  Companies. 
The  localization  and  apportionment  of  accounts  of  Class  B  and  Class  C 
Companies  will  be  governed  by  the  rules  prescribed  for  the  similar 
accounts  of  Class  A  Companies,  as  shown  by  the  table  showing  accounts 
of  all  electric  railways. 

Dated  at  Salem,  Oregon,  this  31st  day  of  August,  1912. 

RAILROAD  COMMISSION  OF  OREGON. 
By   Clyde  B.  Aitchison, 
Attest:  Thos.  K.  Campbell, 

H.  H.  Corey,  Frank  J.  Miller, 

Secretary.  *  Commissioners. 


>Sv 


'-'^'^ord  Br 


racii 


PAT. 


se,  N.  V 


IM.  21 


